Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - Internal Revenue Service - 2007 Page 9
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36❏ Yes. None of your refund is taxable.
P.O. Box
❏ No.
You may have to report part or all of the refund as
Enter your P.O. box number only if your post office does not deliver
income on Form 1040 for 2007.
mail to your home.
Foreign Address
Social Security Benefits
Print the information in the following order: City, province or state,
You should receive a Form SSA-1099 or Form RRB-1099. These
and country. Follow the country’s practice for entering the postal
forms will show the total social security and equivalent railroad
code. Do not abbreviate the country name.
retirement benefits paid to you in 2007 and the amount of any
benefits you repaid in 2007. Use the worksheet on page 10 to see if
any of your benefits are taxable. If they are, you must use Form
1040A or 1040. For more details, see Pub. 915.
Social Security Number (SSN)
An incorrect or missing SSN can increase your tax or reduce your
refund. To apply for an SSN, fill in Form SS-5 and return it, along
Line 1
with the appropriate evidence documents, to the Social Security
Administration (SSA). You can get Form SS-5 online at www.
Wages, Salaries, and Tips
socialsecurity.gov, from your local SSA office, or by calling the
Enter the total of your wages, salaries, and tips. If a joint return, also
SSA at 1-800-772-1213. It usually takes about 2 weeks to get an
include your spouse’s income. For most people, the amount to enter
SSN once the SSA has all the evidence and information it needs.
on this line should be shown on their Form(s) W-2 in box 1. But the
following types of income also must be included in the total on
Check that your SSN on your Forms W-2 and 1099 agrees with
line 1.
your social security card. If not, see page 27 for more details.
•
Wages received as a household employee for which you did
IRS individual taxpayer identification numbers (ITINs) for aliens.
not receive a Form W-2 because your employer paid you less than
If you are a nonresident or resident alien and you do not have and
$1,500 in 2007. Also, enter “HSH” and the amount not reported on
are not eligible to get an SSN, you must apply for an ITIN. For
a Form W-2 in the space to the left of line 1.
details on how to do so, see Form W-7 and its instructions. It
•
Tip income you did not report to your employer. But you must
usually takes about 4 – 6 weeks to get an ITIN.
use Form 1040 and Form 4137 if: (a) you received tips of $20 or
more in any month and did not report the full amount to your
If you already have an ITIN, enter it wherever your SSN is
employer, or (b) your Form(s) W-2 show allocated tips that you
requested on your tax return.
must report as income. You must report the allocated tips shown on
your Form(s) W-2 unless you can prove that you received less.
An ITIN is for tax use only. It does not entitle you to
!
Allocated tips should be shown on your Form(s) W-2 in box 8.
social security benefits or change your employment or
They are not included as income in box 1. See Pub. 531 for more
immigration status under U.S. law.
CAUTION
details.
•
Scholarship and fellowship grants not reported on a Form
W-2. Also, enter “SCH” and the amount in the space to the left of
If your spouse is a nonresident alien, he
line 1. However, if you were a degree candidate, include on line 1
Nonresident alien spouse.
or she must have either an SSN or an ITIN.
only the amounts you used for expenses other than tuition and
course-related expenses. For example, amounts used for room,
board, and travel must be reported on line 1.
Presidential Election Campaign
You must use Form 1040A or 1040 if you received
!
dependent care benefits for 2007. You must use Form
Fund
1040 if you received employer-provided adoption bene-
CAUTION
fits for 2007.
This fund helps pay for Presidential election campaigns. The fund
reduces candidates’ dependence on large contributions from indi-
viduals and groups and places candidates on an equal financial
footing in the general election. If you want $3 to go to this fund,
Missing or Incorrect Form W-2?
check the box. If you are filing a joint return, your spouse may also
have $3 go to the fund. If you check a box, your tax or refund will
Your employer is required to provide or send Form W-2 to you no
not change.
later than January 31, 2008. If you do not receive it by early
February, use TeleTax topic 154 (see page 30) to find out what to
do. Even if you do not get a Form W-2, you must still report your
earnings on line 1. If you lose your Form W-2 or it is incorrect, ask
Income
your employer for a new one.
Rounding Off to Whole Dollars
Line 2
You can round off cents to whole dollars on your return. If you do
round to whole dollars, you must round all amounts. To round, drop
Taxable Interest
amounts under 50 cents and increase amounts from 50 to 99 cents to
Each payer should send you a Form 1099-INT or Form 1099-OID.
the next dollar. For example, $1.39 becomes $1 and $2.50 becomes
Report all of your taxable interest income on line 2 even if you did
$3.
not receive a Form 1099-INT or 1099-OID.
If you have to add two or more amounts to figure the amount to
enter on a line, include cents when adding the amounts and round
Include taxable interest from banks, savings and loan associa-
off only the total.
tions, credit unions, savings bonds, etc. If interest was credited in
2007 on deposits that you could not withdraw because of the bank-
You received two Forms W-2, one showing wages of
Example.
ruptcy or insolvency of the financial institution, you may be able to
$5,009.55 and one showing wages of $8,760.73. On Form 1040EZ,
exclude part or all of that interest from your 2007 income. But you
line 1, you would enter $13,770 ($5,009.55 + $8,760.73 =
must use Form 1040A or 1040 to do so. See Pub. 550 for details.
$13,770.28).
If you cashed series EE or I U.S. savings bonds in 2007 that were
issued after 1989 and you paid certain higher education expenses
Refunds of State or Local Income Taxes
during the year, you may be able to exclude from income part or all
of the interest on those bonds. But you must use Form 8815 and
If you received a refund, credit, or offset of state or local income
Form 1040A or 1040 to do so.
taxes in 2007, you may receive a Form 1099-G.
For the year the tax was paid to the state or other taxing author-
You must use Form 1040A or 1040 if either of the following
ity, did you file Form 1040EZ or 1040A?
applies.
- 9 -
Need more information or forms? See page 31.
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